# The Finance Act, 2006, Section 55: Amendment of section 273B

- Act: The Finance Act, 2006
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2006/section/55/

## Text

Amendment of section 273B. 55. In section 273B of the Income-tax Act,— (a ) for the word, figures and letter "section 271C", the words, figures and letters "section 271C, section 271CA" shall be substituted with effect from the 1st day of April, 2007; (b ) for the words, brackets, figures and letters "sub-section (1) of section 272BB", the words, brackets, figures and letters "sub-section (1) or sub-section (1A) of section 272BB" shall be substituted with effect from the 1st day of June, 2006. © Copyright. Taxmann Publications Pvt. Ltd.

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